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2019 (4) TMI 381

base price of the product per box was ₹ 294.50 prior to 15.11.2017 and had remained the same even after GST rate reduction w.e.f. 15.11.2017. Therefore, the benefit of rate reduction appears to have been passed on. This Authority agrees with the DGAP's Report dated 28.09.2018 and accordingly, holds that the allegation of profiteering is not sustainable - the provisions of Section 171 of the CGST Act, 2017, have not been contravened and there is no merit in the application forwarded by the Applicant No. 1 - application dismissed. - Case No. 24/2019 - 3-4-2019 - SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present: - Smt. A. Shainamol, Additional C .....

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rified Tiles Super Nano Plus (HSN Code 69072100) was reduced to 18% from the existing rate of 28% w.e.f 15.11.2017, vide Notification No. 41/2017Central Tax (Rate) dated 14.11.2017. Further, based on the scrutiny of the two invoices issued by the Respondent, received from the Standing Committee on Anti-profiteering along with the reference, the pre & post GST rate reduction sale invoice-wise details of the said product, have been furnished in the table below by the DGAP:- Description of the Product Pre-revision (Before 15.11.2017) Post-revision (After 15.11.2017) Difference in Price Invoice No./Date Tax Rate Base Price per Box Excluding GST (Rs) Invoice No./Date Tax Rate Base Price per Box Excluding GST (Rs) Vitrified Tiles Super Nano P .....

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tated that the present case was covered by Annexure-6 of the minutes of the meeting held by the Applicant No. 1, alleging profiteering by the manufacturer/wholesalers by the Respondent in pursuant to GST rate reduction w.e.f. 15.11.2017, in respect of supply of tiles to M/s. K J Granites and Tiles. Kerala GST officers had conducted enquiries with M/s. K J Granites and Tiles, Kattappana, Kerala and had procured the latter's purchase and sale invoices. However, as profiteering has been alleged against the Respondent the purchase invoices of M/s. K J Granites and Tiles have been relied upon, which were the sale invoices of the Respondent. 9. We have carefully considered the DGAP's report and the documents on record and find that the is .....

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